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Republic of the Philippines


PHiLSPPSME HEALTH INSURANCE CORPORATION
Citystate Centre, 709 Shaw Boulevard, Pasig City
V
i Call Center (02)441-7442 Tninkline (02) 441-7444
w^'w.philhealth.gov.ph

PHILHEALTH CIRCULAR
No. " OPS^

TO ALL EMPLOYERS IN THE GOVERNMENT AND


PRIVATE SECTORS, PHILHEALTH OFFICES AND ALL
OTHERS CONCERNED

SUBJECT Compounded Computation of Interests and/ot Surcharges


on Delayed Employei: Remittances

I. RATIONALE

Republic Act 10606, otherwise known as the National Health Insurance Act of 2013,
provides the Philippine Health Insurance Corporation the authority to impose interests
and/or surcharges on delayed premium remittances. Section 16(v) of the Act states that
"notwithstanding the provisions of any law to the contrary, to impose iuterest and/or
surcharges of not exceeding three percent (3%) per month, as may be fixed by the
Corporation, in case of any delay in the remittance of contributions which are due within
the prescribed period by and employer, whether public or private. Xxx ".

By vittue hereof and as authorized by the PhilHealth Board through PhilHealth Board
Resolution No. 2132, s-2016 issued on July 26, 2016, the Corporation hereby imposes a
compounded computation of interests and/or surcharges on delayed employer
remittances starting the applicable month of October 2016 onwards.

II. GENERAL GUIDELINES

Interests and/or surcharges for late payments by employers both in the government and
private sectors, except employers of Kasambahay, shall be computed as follows:
t

Interests and/or surcharges = Principal amount x 2% m Php200.00,


whichever is higher, compounded monthly
based on the number of months delayed.

1. The principal amount shall refer to any of the following, whichever is applicable:

a. The amount indicated in the Statement of Premium Account (SPA); or


b. The amount indicated ia the PhilHealth Official Receipt (PGR)/PhilHealth
Agent's Receipt (PAR), in case of multiple payments for one applicable period.

2. The number of months delayed is determined from the day immediately after the
deadline to the actual date of payment or remittance, iuclusive of Saturdays, Sundays
and hoHdays.

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3. A fraction of a month shall be computed as one whole month delayed; i.e. premium
contribution delayed for 1 day shall already be considered a delay for one month.

4. The amount payable indicated in the SPA shall pertain to the following:

a. The total premium due for the applicable month; and


b. The interests and/or surcharges incurred from the previous month/s' late
payment of contributions.

To clarify the abovementioned provisions further, the following are hereby proferred as
illustrations:

Example 1:
Employer A, with premium due every of the month following the applicable
month, pays the premium for the applicable month of January 2017 on May 25,
2017. The interest shall then be computed as:

Applicable period: January 2017


Due date: February 15, 2017
Premium paid: Php2,000.00
Payment date: May 25, 2017
Interest incurred:
Febl6-Marl5: Php2,000 X 2% (or Php200, whichever is higher)
= Php40.00 Php200.00
Mar 16 - Apr 15: Php2,200 X 2% (or Php200, whichever is higher)
= Php44r00 Php200.00
Apr 16 May 15: Php2,400 X 2% (or Php200, whichever is higher)

May 16 May 25: Php2,600 X 2% (or Php200, whichever is higher)


= Php52.00 Php200.00
Interest and/or surcharge incurred: PhpSOO.OO

Example 2:
Employer B, with premium due every 15' of the month following the applicable
month, remits the premium for the applicable months of January to March 2017 on
April 15, 2017. The interests and/or surcharges for the delayed premiums paid shall
be computed per applicable month to wit:

For the applicable month ofJanuary 2017:


Applicable period: January 2017
Due date: February 15, 2017
Premium paid: Php2,000.00
Payment date: April 15, 2017
o
Interest incurred:
Feb 16-Mar 15: Php2,000 X 2% (or Php200, whichever is higher)
o
- Php10.00 Php200.00
o Mar 16 Apr 15: Php2,200 X 2% (or Php200, whichever is higher)
- Phpll.OO Php200.00
Interest and/or surcharge incurred: Php400.00

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For the applicable month of February 2017:
Applicable penod: February 2017
Due date: March 15, 2017
Premium paid: Php2,000.00
Payment date: April 15, 2017
Interest incurred:
Mar 16 Apr 15: Php2,000 X 2% (or Php200, whichever is higher)
- Php 11.00 Php200.00
Interest and/or snrcharg^e incurred: Php200.00

For the applicable month of March 2017:


AppKcable penod: March 2017
Due date: April 15, 2017
Premium paid: Php2,000.00
Payment date: April 15, 2017
No. of months delayed: 0 month

Example 3:
Employer C's premium is due every 15'^ of the month following the applicable
month. However, multiple payments were made for the applicable month ofJanuary
2017 on Febmary 18, 2017 (PhpSOO.OO), March 20,2017 (Phpl,000.00), and April 15,
2017 (PhpSOO.OO). The interests shall then be computed on a per-transaction basis to
wit:

For the applicable month ofJanuary 2017:


Applicable period: January 2017
Due date: February 15, 2017

Premium paid: PhpSOO.OO


Payment date: February 18, 2017
Interest incurred:
Febl6-Marl5 PhpSOO X 2% (or Php200, whichever is higher)

Interest and/or surcharge incurred: Php200.00

Premium paid: Phpl,000.00


Payment date: March 20,2017
Interest incurred:
Feb 16-Mar 15 Php1,000 X 2% (or Php200, whichever is higher)
= Php20.00 Php200.00
Mar 16 Mar 20: Php1,200 X 2% (or Php200, whichever is higher)
= Php21.00 Php200.00
w, Interest and/or surcharge incurred: Php400.00

Premium paid: PhpSOO.OO


Payment date: April 15, 2017
O
Interest incurred:
Feb 16-Mar 15: PhpSOO X 2% (or Php200, whichever is higher)

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= PhplO.OO Php200.00
Mar 16 Apr 15; Php700 X 2% (or Php200, whichever is higher)
= Phpl AOO Php200.00
Interest and/or surcharge incurred: Php400.00

Total interest and/or surcharge incurred: Phpl,000.00

III. REPEALING CLAUSE

Provisions of PhilHealth Circular Nos. 004-2013 and 019-2015 relative to the formula on
computing the applicable interests and/or surcharges on delayed employer remittances
which are inconsistent with this Circular are hereby repealed or modified accordingly.

If any part, section or provision of this Circular is declared void or invalid by competent
Courts, the other parts, sections or provisions hereof not affected thereby shall remain in
full force and effect.

IV. EFFECTIVITY

The guidelines stated in this Circular shall be appUed to late payments starting the
applicable month ofJanuary 2017 onwards.

This Circular shall be published in any newspaper of general circulation and shall be
deposited with the National Administrative Register at the University of the Philippines
Law Center.

ON F. ARISTOZAJR.
Ac ng President and (LEO

Date signed: lA

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